People Ex Rel. Crook v. . Wells
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered April 22, 1904, which reversed an order of Special Term denying a motion to quash u writ of certiorari and reducing an assessment upon the personal estate of William A. Stuart, deceased. The facts, so far as material, are stated in the opinion. The legacy to the Brooklyn Masonic Guild is exempt from taxation.
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Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered April 22, 1904, which reversed an order of Special Term denying a motion to quash u writ of certiorari and reducing an assessment upon the personal estate of William A. Stuart, deceased. The facts, so far as material, are stated in the opinion. The legacy to the Brooklyn Masonic Guild is exempt from taxation. (Sisters of St. Francis v. Mayor, etc., 51 Hun, 356; Matter of Babcock, 115 N. Y. 458; Jarman on Wills [6th ed.], 756; Lynes v. Townsend, 33 N. Y. 558; Blood v. Kane, 130 N. Y.…
1Opinion of the CourtO’Brien, J.
The order appealed from reversed the decision of the Special Term, which modified an assessment of personal property. Abel Crook, as executor of the will of William A. Stuart, deceased, and the Brooklyn Masonic Guild, a corporation organized for charitable purposes, procured a writ of certiorari to review an assessment for personal property to Crook, as executor. The total assessment was §151,000. The Special Term modified it hy striking .out the sum of §85,000, which it held to be exempt from taxation. On appeal to the Appellate Division the action of the Special Term was reversed and the…
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